result/XInclude/fallback7.xml

<?xml version="1.0"?>
<x xmlns:xi="http://www.w3.org/2001/XInclude">
    <a>text</a>
    <b>
                <a>text</a>
            </b>
    
            <b>
                <a>text</a>
            </b>
        
    <b>
                <a>text</a>
            </b>
</x>